Inc. has prepared th following pension worksheet. Unfortunately, severa? are not readable. The company has asked your assistance in completing the 14. Pension Worksheet- Missing Amounts entries in the worksheet worksheet and completing the accounting tasks related to the pension plan for 2018. General Journal Entries Memo Record OCI Projected Annual Pension Ex Pension Benefit Plan Cash Cost Gain/Loss Asset/Liability Obligation Assets Prior Service OCI Items 2,400Cr. 8,400 6,000 Balance, Jan. 1, 2018 Service cost Interest cost Actual return (3) Unexpected 320 Amortization (5) f PSC ntributions enefits ability Journal entry (8 9 1OaD Accumulated OCI, Dec. 31, 2017 1,400 1 Balance, Dec. 31,2018 1,26077 2,102 10,762 8,660 Instructions the missing amounts in the 2018 pension worksheet, indicating whether the amounts (a) Determine are debits or credits. (b) Prepare the journal entry to record 2018 pension expense for Elias Inc